# 26 U.S.C. § 7461: Publicity of proceedings Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 7461(a)(1). ## § 7461(a) General rule Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public. ## § 7461(b) Exceptions **§ 7461(b)(1) Trade secrets or other confidential information.** The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court. **§ 7461(b)(2) Evidence, etc..** After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable. ## Regulations - [Treas. Reg. § 301.7461-1](/26/reg/301.7461-1.md): Publicity of proceedings. (interprets § 7461) ## Leading cases - [Whistleblower 14106-10W v. Commissioner, 137 T.C. 183 (2011)](https://www.courtlistener.com/opinion/4561668/whistleblower-14106-10w-v-commissioner/) - [Estate of Yaeger v. Commissioner, 92 T.C. 180 (1989)](https://www.courtlistener.com/opinion/4706891/estate-of-yaeger-v-commissioner/) - [Dixon v. Commissioner, T.C. Memo. 1999-101](https://www.courtlistener.com/opinion/4554949/dixon-v-commissioner/) Derived from: 1939 § 1119; 1939 § 1120; 1939 § 1121 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 887 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 825